ARTICLE 78C: FACTS AND REPORTS THAT SERVE TO MOTIVATE THE DETERMINATIVE RESOLUTIONS OF A NEW CUSTOMS VALUE

The facts that are known on the occasion of the exercise of the faculties of verification of the customs authorities, which are recorded in the files or documents carried or held by said authorities, the information available in national territory of the customs value of identical merchandise (LA: Art. 72), similar (LA: Art. 73) or of the same species or class (LA: Art. 77), as well as those provided by other authorities, by third parties or by foreign authorities, may serve to motivate the resolutions in which the customs value of the imported merchandise is determined, as well as to proceed with the precautionary seizure of the merchandise in the terms of article 151 section VII of this Law. (LA: Art. 151)

Information relating to the identity of third parties that import or have imported identical, similar or of the same species or class merchandise, whose customs value is used to determine the value of the merchandise subject to resolution, as well as the confidential information of such imports that is used to motivate the resolution, it may only be disclosed to the courts before which, if applicable, the act of authority is challenged.

Notwithstanding the provisions of the preceding paragraph, the interested party may appoint a maximum of two representatives, in order to have access to the confidential information provided or obtained from third parties regarding the customs value in imports of identical, similar or of the same species or class merchandise, in the terms of the provisions of articles 46 and 48 of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 46) (CFF: Art. 48)